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#AAR Rulings

Ruling passed by Authority for Advance Rulings Customs , Central Excise & Service Tax. The Authority for Advance Rulings consists of a Chairman who is a retired Judge of the Supreme court and two members of the rank of Additional Secretary to the Government of India, one each from the Indian Revenue Service and the Indian Legal Service.

4,545 articles
Goods and Services TaxGST on booking/selling of plots before completion of development work of township
Goods and Services Tax

GST on booking/selling of plots before completion of development work of township

Editor58 years ago
Goods and Services TaxGST payable on sale of commercial space by & on behalf of MoHUA
Goods and Services Tax

GST payable on sale of commercial space by & on behalf of MoHUA

Editor38 years ago
Goods and Services TaxGST on One time Concession fees on property given on long term lease
Goods and Services Tax

GST on One time Concession fees on property given on long term lease

Editor48 years ago
Goods and Services TaxCIDCO is ‘Government Entity’ for GST: 12% GST applicable
Goods and Services Tax

CIDCO is ‘Government Entity’ for GST: 12% GST applicable

Editor28 years ago
Goods and Services TaxFan Coil Unit classifiable under Heading No. 8415 as its basic function is air conditioning of a place
Goods and Services Tax

Fan Coil Unit classifiable under Heading No. 8415 as its basic function is air conditioning of a place

Editor28 years ago
Goods and Services TaxPP Leno bags of woven PP fabric classifiable as Sacks & Bags under HSN 63053300
Goods and Services Tax

PP Leno bags of woven PP fabric classifiable as Sacks & Bags under HSN 63053300

Editor48 years ago
Goods and Services TaxITC on maintenance of township, guest house, hospital, horticulture in ordinary course of business
Goods and Services Tax

ITC on maintenance of township, guest house, hospital, horticulture in ordinary course of business

Editor28 years ago
Goods and Services TaxGST ITC on maintenance of township, guesthouse, hospital,  horticulture
Goods and Services Tax

GST ITC on maintenance of township, guesthouse, hospital, horticulture

Editor48 years ago
Goods and Services TaxGST on differential payment on Settlement, Washout or Closure of Cotton Purchase / Sale Contract
Goods and Services Tax

GST on differential payment on Settlement, Washout or Closure of Cotton Purchase / Sale Contract

Editor38 years ago
Goods and Services TaxGST on imports received at Kolkata port by Mumbai importer port by issuing invoice from Mumbai
Goods and Services Tax

GST on imports received at Kolkata port by Mumbai importer port by issuing invoice from Mumbai

Editor28 years ago
Goods and Services TaxClassification and taxability  of Agricultural Seedling Tray under GST
Goods and Services Tax

Classification and taxability of Agricultural Seedling Tray under GST

Editor48 years ago
Goods and Services Tax5% GST Payable on Coir pith : AAR
Goods and Services Tax

5% GST Payable on Coir pith : AAR

Editor38 years ago
Goods and Services TaxGST not payable on mere liaison activities in line with RBI permission
Goods and Services Tax

GST not payable on mere liaison activities in line with RBI permission

Editor38 years ago
Goods and Services TaxInput Tax Credit on brokerage services against Renting of immovable property
Goods and Services Tax

Input Tax Credit on brokerage services against Renting of immovable property

Editor48 years ago